Tax sale overage claim deadlines by state
The window to claim tax sale surplus runs from a few months to five years depending on the state. Georgia allows five years from the sale. Texas allows two years, and only an attorney may charge a fee to recover it. Below are the claim window, the fee rule for recovery agents and the statute for 18 states, each read from the statute text.
Rows marked "partly confirmed" are ones where we read the statute but a detail still needs checking with the county. This is research, not legal advice. Last checked 2026-10-26.
| State | Time to claim | Fee rule for recovery agents | Statute |
|---|---|---|---|
| Arkansas partly confirmed | Held by the Commissioner of State Lands for 1 year after the Limited Warranty Deed, then the former owner has 2 years to apply (sales after July 1, 2018). Unclaimed money goes back to the county. | The Commissioner keeps 10 percent of the remainder, up to $500. County personal property taxes, state tax certificates of indebtedness and solid waste assessments are paid out of the excess first. | Ark. Code 26-37-205; 135-01-23 Ark. Code R. 001, Title 4 |
| California | 1 year after the tax deed is recorded. | An assignment must be in writing and disclose the value of the claim. | Cal. Rev. & Tax. Code 4675 |
| Florida | Lienholders and other interested parties must file a notarized claim within 120 days of the clerk's surplus notice or are barred. The former owner is not barred: the clerk holds unclaimed surplus about one year after the notice, then reports it to the state's unclaimed property program in the owner's name, where it can still be claimed. | Mortgage foreclosure surplus: assignee fees capped at 12% (s. 45.033). No cap found for tax deed surplus. | Fla. Stat. 197.582; 717.113 |
| Georgia | 5 years after the sale, then the funds go to the state. The tax commissioner must notify the owner within 30 days of the sale. | No fee cap in the statute. Courts have allowed owners to assign the right to the funds (Barrett v. Marathon). | O.C.G.A. 48-4-5 |
| Idaho partly confirmed | The county must notify parties in interest within 30 days of the sale. They then have 60 days from that notice to claim, and claims postmarked or received after the 60th day are refused. What is left after they are paid goes to the owner of record at the time the tax deed issued. With the state treasurer's consent the county can move the money to the state, where it is handled as unclaimed property. | Idaho Code 31-808 sets no cap on fees for recovering excess proceeds. If the county has moved the money to the state treasurer, the state's unclaimed property rules govern the claim. | Idaho Code 31-808(2) |
| Indiana | A claim must be filed within 3 years after the county receives the surplus; after that the auditor moves it to the county general fund. The owner of record (before a tax deed issues) can file a verified claim with the auditor. If the owner redeems, the surplus goes back to the tax sale buyer, so money on a certificate still in its redemption period is not yet owner money. | An agreement to recover tax sale surplus is valid only if the fee is no more than 10% of the amount collected (unless $50 or less), it is in writing, signed by the owner, and states the surplus amount and the owner's share after the fee. Enforced by the Attorney General. | Ind. Code 6-1.1-24-7; 6-1.1-24-7.5 |
| Maryland | Counties set the claim process. Owner notified within 90 days; funds unclaimed after 3 years can be forfeited. | No fee rule found. | Md. Tax-Prop. 14-818, 14-819 |
| Minnesota | Within 60 days of the sale the county auditor mails notice and a claim form to interested parties. A claim must be filed within six months of the date that notice is first mailed; after that, interested parties are no longer eligible. | Not confirmed yet. Section 282.005 sets the claim process; check it for any limit on paid recovery before charging a fee. | Minn. Stat. 282.005 |
| Missouri | A written claim must be filed with the county commission within 90 days after the redemption period ends (one year after an annual first or second offering sale). Money not claimed within three years goes to the county school fund. | Section 140.230 sets no fee cap. Claimants must give the county commission satisfactory proof, and the county pays no interest. | RSMo 140.230 |
| Nevada | 1 year after the county treasurer's deed is recorded. Unclaimed money then goes to the county and is never refunded. | A recovery agreement must be in writing and signed by the claimant, and an individual may not be charged more than 10 percent of the remaining excess proceeds. The same 10 percent cap applies to anyone collecting under a power of attorney or assignment. | NRS 361.610 |
| New York partly confirmed | Former owners may claim a share of surplus from an in rem tax foreclosure auction within three years of the sale; the county deposits the surplus with the court or treasurer. | Not confirmed yet. | N.Y. RPTL 1196-1197 |
| Ohio | 3 years from deposit of the excess with the county. | No fee rule found in the section. | Ohio Rev. Code 5721.20 |
| Oklahoma | 1 year from the county resale. The money is held for the record owner as of the day the resale began, then goes to the county resale property fund. | No fee cap in the section. Any assignment of the right to the excess made on or after the day the county resale began is void. | 68 O.S. 3131(D) |
| Pennsylvania | 3 years from the date of the sale, then the balance goes to the taxing districts (section 205(f)). Paid only after the court confirms the schedule of distribution (205(e)). | No fee cap in section 205. | 72 P.S. 5860.205 (Real Estate Tax Sale Law sec. 205) |
| South Carolina | The overage belongs to the owner of record just before redemption ended and is payable 90 days after the tax deed is executed. If it is not claimed or assigned within five years of the tax sale, it goes to the county general fund. | Section 12-51-130 allows the overage to be claimed or assigned according to law and sets no fee cap. | S.C. Code 12-51-130 |
| Tennessee partly confirmed | Claimed by motion to the court. | Only court-set attorney fees are mentioned. | Tenn. Code 67-5-2702 |
| Texas | 2 years. | A person who is not an attorney may not charge a fee to recover excess proceeds for an owner. Attorney fee capped at 25% or $1,000, whichever is less. Attorney required. | Tex. Tax Code 34.04(i) |
| Utah partly confirmed | Tax sale money above the delinquent taxes, penalties, interest and costs is treated as unclaimed property under the Revised Uniform Unclaimed Property Act. The owner can claim it from the county while the county holds it and from the state Unclaimed Property Division after it is reported. There is no fixed end date for the owner. | No one may charge a fee for finding this money until it has been in the state administrator's custody for at least 24 months, and the fee is then capped at 20 percent of the amount collected. The finder's contract must be signed, dated and notarized and filed with the claim, and a contingent fee requires an active Utah private investigator license. A licensed attorney or CPA with an attorney-client relationship may pursue a claim at any time. | Utah Code 59-2-1351.1(7); Utah Admin. Code R966-1-37 |
Common questions
How long do I have to claim tax sale overages in Georgia?
5 years after the sale, then the funds go to the state. The tax commissioner must notify the owner within 30 days of the sale. (O.C.G.A. 48-4-5).
How long do I have to claim excess proceeds in Texas?
2 years. A person who is not an attorney may not charge a fee to recover excess proceeds for an owner. Attorney fee capped at 25% or $1,000, whichever is less. (Tex. Tax Code 34.04(i)).
What fees can a surplus funds recovery agent legally charge?
It depends on the state. Of the 18 states listed here, Arkansas, Florida, Indiana, Nevada, Texas, Utah set a percentage cap or limit in statute. Others set no cap, and Texas bars anyone who is not an attorney from charging a fee to recover excess proceeds for an owner. The table gives each state's rule and statute.
What happens if nobody claims the surplus in time?
Once the window closes the money usually goes to the county, the taxing districts or the state's unclaimed property program, depending on the state. The table names where it goes when the statute says.
To see whether money is waiting in a particular county, use the surplus funds lists by county or search the surplus funds index.